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Scottish Exchequer (Tax Records), Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2

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55

Survey of the Shop Tax arisen in the Town of
Forres from the 5th day of July to the 5th day of April 1786 By Archibald Duff Surveyor

Prooff
6 Shops at £0.2.6 each per annum for 3 quarters of a year is £0.11.3
1 Shops at £0.4.0 each per annum for 3 quarters of a year is £0.3.0
2 Shops at £0.12.0 each per annum for 3 quarters of a year is £0.18.0
£1.12.3

I Archibald McDuff Surveyor aforesaid do hereby Certify that upon
careful Examination of the foregoing several rates and duties I find
they amount in whole to one pound twelve shillings and three pence
sterling. And that upon the Eighteenth day of March Currt. [Current] I
delivered to Mr Humphrey Grant Collector of the said Duties for the
Town of Forres aforesaid an Exact Duplicate of the above Acct. [Account] duly
examined and Compared with the foregoing which Contained my oath
that Notices were left with the severall Inhabitants or at their
dwelling houses of the dates annexed to their respective names That they
were to be charged with the Sums hereby Certified to be due from them.
Archibald McDuff Surveyor

Prooff
£38 at 4½ £0.14.3
£24 at 9d £0.18.0
£1.12.3

Scottish Exchequer (Tax Records), Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2

This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dingwall, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvine, Jedburgh, Kirkcudbright, Kirkwall, Lanark, Montrose, Perth, Selkirk, Stirling, Stranraer, and Tain.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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